" ... discusses the principal tax planning considerations related to designing an appropriate transactional structure for a corporate acquisition. It introduces the basic concepts of taxable transactions and tax-free reorganizations, as well as stock and asset acquisition structures, and discusses the consequences to various parties of each transactional form, with particular emphasis on the factors which point to the use of a particular acquisition structure. In addition, it explains more complex acquisition structures, as well as the critical aspects of financing techniques (including the tax consequences of various financial instruments which may be used to finance acquisitions), several special applications of [section] 351 in the context of corporate acquisitions, matters relating to the preservation and usability of loss carryovers and other tax attributes, issues arising when a corporation is acquired out of an affiliated group, tax treatment of transaction costs, acquisition-related compensation issues, techniques for disposing of unwanted assets, allocation of tax risks between a buyer and seller of a corporate business, and selected non-tax issues."
Title from title screen (viewed Mar. 15, 2011). Co-author: Robert P. Rothman, . Published: Washington, D.C., 2005-2007.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Mechanics of implementing an acquisition Forms of consideration Taxable acquisitions, consequences to selling shareholders Taxable acquisitions, consequences to the target corporation Taxable acquisitions, consequences to the acquiror Tax-free reorganizations, definitions Tax-free reorganizations, consequences Financing the acquisition Net operating losses and related issues Special problems when a corporation is acquired out of an affiliated group Treatment of transaction costs Selected compensation issues Disposition of unwanted assets Other special problems and planning techniques Documentation; allocation of risks between the buyer and seller Selected non-tax considerations Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.